论促进我国中小型高科技企业发展的税收政策

随着我国经济市场化和全球化进程的进一步加速以及国民经济战略性结构调整的需要,中小型企业特别是中小型高科技企业在我国经济生活中的地位越来越重要。但由于内外多方面因素的影响,大多数中小型高科技企业目前在市场竞争中常处于弱势地位。大力鼓励和扶持各类中小型高科技企业的创建和发展,已经成为一项刻不容缓的战略任务。税收作为国家经济政策的重要部分,在如何积极营造有利于高科技中小企业生存和发展的税收环境,加大税收对中小型高科技企业的支持力度方面肩负着重要任务。本文由我国现行鼓励中小型高科技企业发展的优惠税收政策的研究入手,从正反两方面进行评价,重点是找出其不足之处。并结合世界上其它国家的先进经验,提出对现行政策完善和调整的原则、方向和措施,为税收政策制订部门在如何营造一个符合中国中小型高科技企业发展的良好税收环境方面提供参考。

Discussions on the taxation policy of promoting the development of small and medium hi-tech enterprises in our country

With the further enhancement of our economic marketization and the globalization as well as the demands of the strategic structural adjustment of the domestic economy, the medium and the small sized enterprises, especially the medium and small sized high -tech enterprises are taking more and more important role in the domestic economy. However, affected by the outside and inside aspects, most medium and small sized high -tech enterprises are now in the weak position in the market competition. So, it has become a strategic task of great urgency to encourage and support the establishment and development of all kinds of medium and small sized high - tech enterprises. As one of the important parts in the national economic policy, tax plays an important role in how to create a tax environment which is good for the existence and development of the high - tech medium and small sized enterprises, as well as how to enlarge the supportive strength of tax to the medium and small sized high - tech enterprises. Starting from the research on the currently in effect preferential tax policy, which is to encourage the medium and small sized high - tech enterprises to improve, the paper makes the assessment from both the positive and negative aspects, with the stress of pointing out the weakness. Meanwhile, the paper also combines the advanced experience of the other countries in the world and suggests the perfection of the current policy, and the principle, direction and the measurement of the adjustment, which is served as a reference for the department that draws up the tax policy on how to create a satisfactory environment in conformity with the development of the Chinese medium and small sized high - tech enterprises.